Hungary VAT rate 2026: 27% standard rate

By Remco from Avatcado

Hungary has the highest standard VAT rate in the EU at 27 percent, well above every other member state. Its reduced rates cover 18 and 5 percent, plus a genuine 0 percent rate for daily newspapers published at least four times a week, in force since 2024. From 1 January 2026 the 5 percent tier also expanded to cover fresh, chilled, and frozen beef and cattle by-products, moved down from the standard rate.

Hungary VAT rates

RateTypeApplies to
27%StandardDefault rate for goods and services not listed under a reduced or zero category; the highest standard VAT rate anywhere in the EU.
18%ReducedBasic foodstuffs including milk and dairy products, bakery and cereal-based products, and commercial accommodation services.
5%ReducedBooks and non-daily newspapers, human medicines, medical devices for people with disabilities, district heating, and, since 1 January 2026, fresh, chilled, or frozen beef and cattle slaughter by-products.
0%ZeroDaily newspapers published at least four times per week, in force since 1 January 2024.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Hungary VAT number

Businesses charging Hungary VAT must hold an active Hungary VAT registration. Check any Hungary VAT number for free below.

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Get Hungary VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/HU" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "HU",
    "country_name": "Hungary",
    "currency": "HUF",
    "standard_rate": 27,
    "other_rates": [
      {
        "rate": 18,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      },
      {
        "rate": 0,
        "type": "zero"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why is Hungary's VAT rate so high?

Hungary's 27 percent standard rate is the highest in the EU and the only one above 25 percent. It has stayed at that level for years while Hungary instead uses targeted reduced-rate cuts, like the 2026 addition of beef products to the 5 percent tier, as a cost-of-living tool.

What is the small business VAT exemption threshold in Hungary?

The alanyi adomentesseg exemption ceiling rose to HUF 20 million from 2026, with further steps to HUF 22 million in 2027 and HUF 24 million in 2028 already announced by NAV. Non-resident businesses have no threshold and must register from their first taxable sale.

How often do businesses file VAT returns in Hungary?

NAV, the authority phasing in Hungary's rising alanyi adomentesseg exemption ceiling, sets its own VAT filing cadence: generally more frequent as a business's turnover grows past that threshold.

How is VAT charged on digital services sold to consumers in Hungary?

Digital services such as software subscriptions sold to Hungarian consumers are taxed at Hungary's 27 percent standard rate, the highest in the EU, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Hungary.

Does the reverse charge apply to cross-border B2B services in Hungary?

Hungary's reverse charge follows Article 196 of the EU VAT Directive like every other EU member state, but the number involved is bigger than most: a Hungarian business self-assessing VAT on services bought from elsewhere in the EU applies Hungary's own 27 percent rate, the highest in the bloc.

VAT number formats

See how Avatcado validates Hungary numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources